This webinar discusses the handling of state taxes when an employee lives in one state and works in another, or works in two or more states simultaneously. Includes what taxes to be on the lookout for including locals, determining liability as an employer, reciprocal agreements, resident and nonresident taxation, Form W-4 equivalents and state unemployment insurance.For More Details: Email: david@grcts.com Tel: +1-248-233-2049 Web: www.grcts.com

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2. Description:
This webinar discusses the handling of state taxes when an
employee lives in one state and works in another, or works in two
or more states simultaneously. Includes what taxes to be on the
lookout for including locals, determining liability as an employer,
reciprocal agreements, resident and nonresident taxation, Form W-
4 equivalents and state unemployment insurance.
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Handling Multistate Taxation
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Handling Multistate Taxation
Background:
Complying with the tax code, tax withholding requirements and deposit schedules for the
IRS and one state is complicated enough. But for the multistate employer, multiply this by
5, 10, or 20 or even 50 and it can turn into a payroll department's worse nightmare. Not
only are there more rules and regulations to comply with, but the penalties can multiply if
mistakes are made.
All payroll professional must know the taxation and reporting requirements for all states
where the company has employees working or in the case of reciprocal agreements, living.
But for the payroll department that must handle employees who work in multiple states
simultaneously or who travel to different states at different times for the employer the
taxing and reporting requirements can become an arduous task at best and at worse a total
fiasco. Questions must be answered, sometimes on an employee by employee or even
tougher on a case by case basis for an individual employee.
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Handling Multistate Taxation
Which state income tax is withheld? Does it matter if the employee is a resident or a
nonresident of the state? Are there any reciprocal agreements in effect that must be taken
into consideration? Which state do we pay the SUI to and what happens if one of the
states has disability insurance but the other doesn’t? Or worse yet what if both states
require disability insurance to be deducted?
Some employers may even think they have solved this logistics and regulations nightmare
by simply withholding the income for and paying the SUI over to the state where the
employee lives. And this might appear to be good in theory but in actual practice it is an
audit disaster waiting to happen and happen it will. Only if the employee is performing
some work in the state in which they live would the employer have a hope of passing the
audit for paying the SUI.
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But when it comes to state income tax audits it won’t even come close. Most states
require state income tax withholding for wages paid for work performed in the
state. The only ground given in this area is usually for reciprocal agreements and
nonresident employees who may be in the state for a limited time. No, the only
way to determine the proper taxation for multiple state employees is by
researching and apply the requirements for each state. And this is where this
webinar will help. This webinar will cover the intricacies and requirements that
must be addressed by the multistate employer.
Handling Multistate Taxation
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Handling Multistate Taxation
Information covered in the presentation:
• How to determine state withholding liability
• Who is a resident
• How reciprocal agreements affect taxation of wages
• How state exemptions or credits affect withholding
• Resident and nonresident taxation policies
• The four factor test for state unemployment insurance
• Income and unemployment taxation of Fringe benefits
• Which states follow the Internal Revenue Code and which version
• How to handle income and unemployment insurance taxation for employees working
in multiple states
• Supplemental withholding rates
• Withholding requirements when an employee is in a state temporarily
• Which states require the use of their own Withholding Allowance Certificate, which
states allow either theirs or the Form W-4, and which states don’t have a form
• Reporting wages for multistate employees on Form W-2
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Handling Multistate Taxation
Learning objectives:
By the end of this webinar the attendee will have:
• Gained knowledge of the various taxes required by different
states including income tax, disability insurance and the
plethora of local taxes that may apply to the wages paid
• Learned how to handle supplemental wages paid to a
multistate employee
• Understand how to determine state withholding liability and
how it is affected by the residency of the employee
• Gained knowledge in reciprocal agreements and the
difference between
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Handling Multistate Taxation
taxing residents on their worldwide income and nonresidents on the income
earned within the state
• A better knowledge of the three calculation methods permitted to determine
taxable wages for state income tax including the volume of business ratio
method and the time basis method
• A clear understanding of the basics of the four factor test used to determine
the payment of state unemployment insurance
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Handling Multistate Taxation
Who will Benefit:
• Payroll Professionals
• Human Resources
• Accounting Personnel
• Business Owners
• Lawmakers
• Attorneys, or any individual or entity that must deal with the
complexities and technicalities of multistate taxation within the payroll
process
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Handling Multistate Taxation
Instructor Profile:
Vicki M. Lambert, CPP, is President and Academic Director of The Payroll
Advisor, a firm specializing in payroll education and training. The company’s
website www.thepayrolladvisor.com offers a payroll news service which keeps
payroll professionals up-to-date on the latest rules and regulations.
With over 35 years of hands-on experience in all facets of payroll functions as
well as over 20 years as a trainer and author, Ms. Lambert has become the
most sought-after and respected voice in the practice and management of
payroll issues.
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Handling Multistate Taxation
She has conducted open market training seminars on payroll issues across the
United States that have been attended by executives and professionals from some
of the most prestigious firms in business today.
A pioneer in electronic and online education, Ms. Lambert produces and
presents payroll related audio seminars, webinars and webcasts for clients, APA
chapters and business groups throughout the country. Ms. Lambert is an
adjunct faculty member at Brandman University in Southern California and is
the creator of and instructor for their Practical Payroll Online program, which is
approved for recertification hours by the APA. She is also the Program
Developer, Subject Matter Expert (SME), and Facilitator for the Certificate in
Payroll Practice and Management Program offered by Cengage Learning /
Ed2Go through hundreds of colleges and universities across the country.
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